Section 6A(2) in Sikkim Ecology Fund and Environment Cess Act, 2005
(2)The persons referred to in clause (b) of subsection (1) of section 5, but excluding individuals, whoever brings or imports into Sikkim from outside Sikkim goods specified in Schedule II to the Act, for own use and consumption or for whatsoever purpose other than sales, shall remit the cess to the appropriate Head of Revenue at such stage, within such time and in such manner as prescribed or as may be prescribed.]
